Taxation of Agricultural Income: A Holistic View * (RESOURCE MOBILIZATION IN Agriculture) (Report‪)‬

The issue of agricultural income tax has become the focus of endless controversy in recent year. It has been so thoroughly debated that few aspects remain unexplored. Unfortunately, however, the debate has lost objectivity and the vested interests are using all types of arguments against one another. Scholarly analyses too show sometimes remnants of ingrained subjectivity. The object of this paper is to look at the issue objectively and suggest a possible way out. The question of taxation of agricultural income can be examined from the following points of view: